1. Cancellation of taxes - Laserfiche WebLink

CASSCOUNlY GOVERNMENT ..I.. Auditor Michael Montplaisir, CPA 701-241-5601 Treasurer Charlotte Sandvik 701-241-5611 Director of Equalization Frank Klein 701-241-5616 Box 2806 211 Ninth Street South Fargo, North Dakota 58103 Fax 701-241-5728 www.casscountynd.gov November 24, 2008 Board of County Commissioners Cass County Government 211 9th Street South Fargo ND 58103 Re: Cancel Uncollectable Taxes Dear Commissioners: From time to time we occasionally run into situations where we simply cannot collect some property taxes. In most cases, property taxes are on real property and we enforce collection by taking the property and eventually selling it. Even in the case of leasehold interest property, we have the option of taking court action, which you authorized earlier this year to enforce collection. However, we have three properties in which we have run out of options to collect the taxes. In two of the cases, we are dealing with railroad land where the companies had leased buildings. In both cases the buildings were removed so there is nothing for us to "take". The third property is one the county took before for back taxes. The county burned the building on the site, sold the property, and got it back this year as a result of the delinquent tax process. Due to the small size of the property, and the proximity to a county highway, we did not put it on the sale again this year. Parcel # 01-9200-01250-000 This parcel was north of the railroad tracks on the west side of University Drive. The property was acquired by the state for reconstruction of the underpass on University Drive. The taxes were not collected in the transactions and the company is out of business so there is no one left to collect the unpaid taxes from. Building on Site Property today